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2022-03-31-accounts

Annual Trustees’ Report for DCHS Charitable Trust

From 01 April 2021 to 31 March 2022

Charity Registration Number: 1053329

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Contents

Chairman’s remarks 3
Administrative Details 5
Introduction 6
Structure and Governance 6
Administration 7
Objectives 8
Fundraising 8
Achievements and Performance 9
Financial Review 10
Reserves and Investments 11
Donating or Leaving a Legacy 12
Declaration 13
Annual Accounts 14-31

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Chairman’s Remarks

I am pleased present to you our Annual Report and Accounts for the financial year 2021/22.

It has been another incredibly difficult year for us all due to the continuing COVID-19 pandemic, meaning that the NHS again came under sustained pressure to respond to the pandemic, recover services, reduce care backlogs and attend to the health inequalities exposed by the pandemic.

The DCHS Charitable Trust has had a key role to play in supporting both staff and patients through the last 12 months providing much needed wellbeing support and the provision of equipment and or services to compliment those provided by the NHS.

This report provides details of the vital work that the Charitable Trust has continued to undertake in these most difficult of times.

As ever, The DCHS Charitable Trust would like to place on record our grateful thanks to the generosity of the public who have enabled NHS Charities Together to provide significant grant funding to all its members during the year. With this additional funding, we have been able to provide support to staff and patients across both statutory NHS organisations that this charity supports.

Some of the key projects we have been able to support this year include :-

The charity continues to take the lead role on behalf of our partner NHS Charities across Derbyshire to co-ordinate the Stage 2 Community Partnership Grant funding which encourages partnership working between NHS charities and the local voluntary sector with the aim of supporting communities disproportionately impacted by the pandemic. Four projects have each been awarded £111,500 over a two-year period. The projects are:

In addition to the NHS Charities Together funding received, the charity continues to benefit from the generosity of local people. This has enabled us to continue to support innovative projects including the Women’s Health Project which focused on Hormone and Reproductive Health and the impact on our colleagues’ wellbeing at work. The project, funded through the charitable funds, highlighted some important learning about how we can do more to support colleagues whilst also identifying some key recommendations from the research and staff engagement undertaken which will be taken forward in the NHS organisations.

The charity ended the year with our financial health in good shape and has agreed several key priority areas of focus as we go into 2022/23. I’d like to thank the team for their hard work, and to also thank our previous Chair, Prem Singh, for his longstanding contribution.

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Looking forward to 2022/23, the projects we have been able to support using the Community Partnership Grant funding from NHS Charities Together, will begin in earnest addressing some inequalities and increased need exposed by COVID. These projects are excellent examples of what collaboration with our wider partners in Derbyshire can deliver and I look forward to sharing some of the outcomes from this work in next years report.

None of this work would be possible without the generosity of the people of Derbyshire and beyond and the charity wishes to thank everybody who has supported the charity and its work this year. We look forward to continuing our efforts in supporting the well-being of our staff and for the benefit of our patients.

Thank you.

Julie Houlder

The DCHS Charitable Trust, Chair

4

Administrative Details

The registered name of the Charity is The Derbyshire Community Health Services Charitable Trust. The Charity’s registered number is 1053329.

Charity Address :

Finance Department Walton Hospital Whitecotes Lane Chesterfield Derbyshire S40 3HW

Charity Independent Examiner:

Karen Hanlan ACA, ACIE 1 Saracen Close Ettington Stratford Upon Avon CV37 7SZ

Charity Banking Services:

Government Banking Service 7[th] Floor, Southern House Wellesley Grove Croydon CR9 1WW

Charity Legal Services:

Beachcroft LLP 7 Park Square East Leeds LS1 2LW

Browne Jacobson LLP 44 Castle Gate Nottingham NG1 7BJ

Charity Valuation Services:

SDL Graham Penny Ltd 9 Regan Way Chilwell Nottingham NG9 6RZ

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Introduction

This report is produced to provide information to supplement the accounts and will be submitted to the Charity Commission. It complies with the latest Charities Statement of Recommended Practice (FRS102).

The Charity exists to assist two trusts, Derbyshire Community Health Services NHS Foundation Trust (DCHS) and Derbyshire Healthcare NHS Foundation Trust (DHcFT).

DCHS provides community healthcare services for the population of Derbyshire. DHcFT provides specialist health and social care services for people with a learning disability and/or mental health issues.

The governing document of the DCHS Charitable Trust states that the charity must, “apply its income for any charitable purpose or purposes in relation to the NHS”. The charity is constituted as a non-profit making corporate body with a corporate trustee. It came into being by the declaration of a trust deed 7/2/96. Full details are available on the Charity Commission’s website. The corporate trustee is DCHS and the DCHS Trust Board oversees the charity through its Charitable Funds Committee.

The charity is funded by donations, bequests and legacies, often from patients and their families who are grateful for the care they have received. It exists to enhance and improve patient experience by providing things like additional equipment, extra training or by improving the surroundings for patients, their families and staff.

Grants are made in accordance with charity law, our constitution and the wishes of the donors where practicable.

Structure and Governance

The Trustee of the Charity is the Derbyshire Community Health Services NHS Foundation Trust acting as a Body Corporate. The Trustee will pass responsibliity for the day to day management of the funds to the Charitable Funds Committee.

The affairs of the Charity are conducted at quarterly Charitable Funds Committee meetings, with a report on the business of the meetings presented to the Trust Board. The Committee has delegated authority from the Board, as Corporate Trustees, to make decisions regarding the utilisation of the funds and the investment of surplus funds in line with the scheme of delegation.

The Committee invites other individuals as required on a time limited basis. In general, other individuals are invited to attend as named deputies or to offer specific assurance on agenda items.

The Charitable Funds Committee ensures that high standards are maintained regarding the management of Charitable Funds and that the requirements of the Charity Commission are met. Membership of the Charitable Funds Committee 01 April 2021 to 31 March 2022 comprised:

Name Title
Prem Singh Chairman, DCHS
Julie Houlder Non-Executive Director, DCHS
Cath Benfield Deputy Director of Finance, DCHS
Melanie Curd Associate Director of Corporate Governance/Trust Secretary, DCHS
William Jones Chief Operating Officer, DCHS

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Stacey Forbes Financial Controller/Finance Manager, DHCFT
David Russell Charity Accountant/Assistant Capital Accountant, DCHS
Lee Outhwaite Chief Finance Officer from 01/11/21
Chris Sands Deputy Chief Executive / Chief Financial and Strategy Officer (left 31/10/21)

The corporate trustee of the Charity is Derbyshire Community Heath Service NHS Trust. Members of the Trust Board during the year comprised:

Name Title
Tracy Allen Chief Executive
William Jones Chief Operating Officer
Darren Tidmarsh Chief People Officer / Deputy Chief Executive
Lee Outhwaite Chief Finance Officer from 01/11/21
Chris Sands Deputy Chief Executive / Chief Finance and Strategy Officer ( left 31/10/21)
Dr Ben Pearson Medical Director
Michelle Batemen Director of Nursing, AHP’s and Quality
Melanie Curd Associate Director of Corporate Governance/Trust Secretary
Jim Austin Chief Information & Transformation Officer
Prem Singh Chairman
Kaye Burnett Non-Executive Director
James Reilly Non-Executive Director
Joy Hollister Non-Executive Director (left 8/6/21)
Julie Houlder Non-Executive Director
Kay Fawcett Non-Executive Director
Ian Lichfield Non-Executive Director
Stuart Proud Non-Executive Director (started 22/11/21)
Janet Dawson Non-Executive Director (started 22/11/21)
Richard Harcourt Associate Non-Executive Director (left 31/8/21)
Asma Nafees Associate Non-Executive Director (started 1/6/21 – left 31/3/22)
Amo Raj Associate Non-Executive Director (started 1/6/21 – left 31/3/22)

Appointments to the board are recruited in accordance with national NHS guidelines. Newly appointed Executive and Non-Executive Directors of Derbyshire Community Health Services NHS Foundation Trust are made aware of their responsibilities as Board Members of the Corporate Trustee of the Derbyshire Community Health Services Charitable Trust.

Administration

The Charity itself does not have its own offices or employees. DCHS provides administrative services for which an annual charge is levied. The DCHS Trust Board, acts as Corporate Trustee

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and takes overall responsibility for the management of funds, but operates a Scheme of Delegation.

NHS Fund Managers have been identified govern the funds within their own area and request the use of charitable funds where expenditure is appropriate to the objectives of the charity. These managers can authorise expenditure up to £2,000. Authorisation between £2,000 and £10,000 rests with either the Chief Executive or the Deputy Chief Executive/Chief Finance and Strategy Officer of DCHS. The Charitable Funds Committee have authority to approve expenditure up to £50,000, whilst the Trust Board of DCHS retains authorisation for expenditure over £50,000. This Scheme of Delegation is designed so that most expenditure decisions are taken at operational level.

The administrative services provided by DCHS to the Charity include meeting all day to day operating expenditure payments, which are then recharged to the Charity at regular intervals. The cost of the administration charge for 2021/22 was £27k, compared to £27.5k in 2020/21. No markup or profit is charged on the cost of administration. The Committee continues to review the level of expenditure against other charitable trusts of a similar size, ensuring that good value for money is achieved. The level of support is constantly reviewed with the aim of being as cost effective as possible.

Objectives

The objectives of the charity this year were:

The Trustees confirm that, throughout the reporting period, they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

Fundraising

The Charity does not currently actively fundraise and does not employ any fundraising staff. Income of the Charity generally comes from the generosity of patients and their relatives, as well as other donors who are familiar with, have experienced the care provided by DCHS/DHcFT, or are sympathetic in their support of their local NHS services. The Charity is grateful for every donation received, as it enables us to continue to support the health and welfare of both staff and patients.

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Moving forward, the Charity is continuing to look at opportunities to collaborate with other Derbyshire NHS Charities to raise funds and is planning to utilise the Development Grant available to the charity via NHS Charities Together to take forward some of this work in 2022/23

Achievements and Performance

Despite another difficult and challenging year for everyone, the Charity is pleased to have been able to fund a wide range of charitable and health related activities throughout the two member NHS Trusts. This expenditure represents a vital and valuable contribution to enhancing the provision of clinical care for our patients and the well-being of our staff. Some examples of these follow:

These purchases represent a vital and valuable contribution to enhancing the provision of clinical care for our patients and the well-being of our staff.

During 2020, the Charity became a member charity of NHS Charities Together (NHS CT). This is the national charity partner of the NHS and is made up of over 240 member NHS charities. As a result of this membership the Charity in 2020/21 received £186.6k through various grants offered by NHS CT. This funding has continued to be utilised in 2021/22 and has contributed to:

The DCHS Charitable Trust continues in its role as lead charity for the NHS Charities Together Stage 2 Community Partnership Grants. This funding is intended to be used to facilitate partnership working between the NHS and the voluntary/social enterprise sector. Funding of £490k was awarded to the Derbyshire Integrated Care System (ICS), split across four projects, with 10% support to the Charity to support the lead charity function.

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Following extensive consultation and co-production with voluntary sector colleagues, four projects were agreed to make up the Derbyshire bid :-

The full grant application to NHS Charities Together was made in May 2021 and was approved in August 2021. Following approval to proceed from NHSCT the DCHS Charitable Trust undertook the appropriate level of due diligence on each of the partner organisations and worked with them to develop full implementation plans. The ongoing COVID-19 pandemic caused some delays to this process but three out of the four projects have now been operational for six months as of October 2022 with the remaining project working through any residual issues with a view to becoming operational in the next couple of months.

A key focus of the charity in 2022/23 will be working alongside these partner organisations to ensure the successful delivery of each of the project’s intended outcomes as communities across Derbyshire continue their recovery from the impacts of the pandemic.

Priorities for 2022/23

Financial Review

The economic uncertainty has continued throughout the year due to the effects of the Covid 19 pandemic and other domestic and non-domestic issues. Despite this, the balance sheet of the Charity remains in a healthy position. There are no future obligations or known commitments which should affect this position. Apart from the investments managed by CCLA Ltd, all other investments are held in the form of cash.

As a member of NHS Charities Together, the Charity has been able to access significant grant funding throughout the year. This has had a positive impact on the income and expenditure of the charity and will continue to do so throughout 2022/23 and beyond.

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In 2021/22, the Charity received new donation income of £14.4k, an increase of 7.8% on the previous year. Legacy income received was £102.2k, compared with £150k in 2020/21. Other miscellaneous income was £3k which was a decrease of £2.8k from the previous year. This relates to the loss of car park income from the Rhoslan property which has now been sold. Investment income for the year was £17.6k and showed a slight increase of £1.2k on the 2020/21 outturn. The Charity received significant grant funding from NHS Charities Together, (£267.3k) in the reporting period, as a share of the massive national fundraising efforts in response to the pandemic.

The Charity spent £149.6k during 2021/22 which was a 30% decrease on the previous year’s expenditure of £215k. The main reason for this, was the previous year saw substantial expenditure in relation to Covid support and resilience funded by the NHS Charities Together grants. Overall, in 2021/22, income exceeded expenditure by £225.6k. This is due to the receipt of £267.3k from NHS Charities Together in relation to the Stage 2 Community Grants (of which only £20k was spent during the year).

The year end debtor figure of £146.8k includes a residual receipt due from the sale of the charitable trust property, Rhoslan, £46k and also £96k in relation to a bequest not received at the year end. The cash position at the end of the year was £431.7k an increase of £194.2k from the prior year. This is due to the receipt of the NHS Charities Together Stage 2 funding.

The proportion of the charity’s funds that are restricted has increased in year due to the value of the unspent grant funding from NHSCT at the financial year-end and represents 40% of total funds.

Reserves and Investments

The Charity does not hold a set level of reserves. The Charity’s investment funds can be accessed at short notice, which allows flexibility to fund large payments if/when required. This arrangement minimises the need to hold significant cash reserves and as a result funds which are not immediately required are effectively managed and investment returns maximised.

The Charity holds an investment portfolio managed on its behalf by Charities, Churches and Local Authorities (CCLA) Ltd. The investments are held within the Charities Official Investment Fund (COIF) Income Units. The aim of these investments is to achieve a balance between income yield and real capital growth. The portfolio is structured in order to yield a competitive rate of return, whilst minimising market risk. The performance of the investment portfolio is monitored by the Charitable Funds Committee on a quarterly basis via regular reports from CCLA Ltd. Independent benchmarking information is also used in monitoring the performance of the investment portfolio. The Charity has a policy of not knowingly investing in companies whose activities are contradictory to the Charity’s interests and those of its beneficiaries, for example, tobacco or armaments companies.

For the year ended 31 March 2022, the value of the investment portfolio was £687k, an increase of £125k, of which £75k related to the purchase of units and £50k related to a valuation increase. Dividend income increased slightly to £17.3k for the financial year but this was due mainly to the increase in the number of units.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as updated on 1 January 2019.

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Donating or Leaving a Legacy

Donate by cheque:

Please make cheques payable to The DCHS Charitable Trust and send to:

The DCHS Charitable Trust Finance Department Walton Hospital Whitecotes Lane Chesterfield Derbyshire S40 3HW

Please provide contact details so that we can acknowledge receipt of your donation.

Donate online at our Just Giving page:

https://www.justgiving.com/dchs-charitabletrust

Donate by bank transfer:

Please contact us on 07717 880535 or email dchst.cfenquiries@nhs.net for further details.

Please ensure that you let us know which fund or service you would like your donation to benefit.

Wherever possible, please include Gift aid, as this means we receive an extra 25p from HMRC for every £1 you donate.

Leaving a legacy:

Legacies form a large part of our income and help us to make a significant difference to the lives of the patients and staff who use our services. We are extremely grateful for all legacies, but it is useful if donors do not specify too precisely the use of the money. This is because over time, the names of wards, teams and services can change (especially within a community setting). Also, the type of equipment and treatment provided can change. This can lead to issues with legally spending your legacy. If you require any further information or advice please feel free to write, email or telephone using the contact details above.

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Declaration:

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees.

Signature:

Full Name: Julie Houlder

Position: DCHS Chair and Chair of the Charitable Funds Committee

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THE DERBYSHIRE COMMUNITY HEALTH SERVICES CHARITABLE TRUST

Statement of Trustee's Responsibilities

The law applicable to charities in England and Wales requires the Trustee to prepare financial statements for each financial year which show a true and fair view of the affairs of the Charity.

In preparing these financial statements due regard has been given to Generally Accepted Accounting Practice. This can be demonstrated by the Corporate Trustee having:

● Selected suitable accounting policies and applied them consistently; ● Observed the methods and principles in the Charities SORP 2015; ● Made judgements and estimates that are reasonable and prudent;

● Stated whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; ● Prepared the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Corporate Trustee is responsible for keeping accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Corporate Trustee is responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Corporate Trustee has taken all steps that they ought to have taken in order to make themselves aware of any relevant information and to establish that the charity's independent examiner is aware of that information. As far as the Corporate Trustee is aware, there is no relevant information of which the charity's independent examiner is unaware.

On behalf of the Corporate Trustee:

Signed:

Julie Trustee Holder Date 05/01/23 P Trustee Mandford Date 05/01/23

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THE DERBYSHIRE COMMUNITY HEALTH SERVICES CHARITABLE TRUST

Independent Examiners' report

I report to the trustees on my examination of the accounts of the Derbyshire Community Health Services Charitable Trust (the Trust) for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other then any requirement that the accounts give a 'true and fair view ' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Karen Hanlan, ACA, ACIE

Karen Hanlan Independent Examiner Ltd

1 Saracen Close Ettington CV37 7SZ Date: 5/1/23

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Statement of Financial Activities for the year ended 31 March 2022

Note
Income from:
Donations and legacies
Donations
Legacies
Total Donations and Legacies
Other trading activities
Jumble sales, raffle tickets, etc.
Investment income
2
Rental income receivable
Grants receivable
Total Income
Expenditure on:
Charitable activities
Grants funding of activities
3 & 4
Patients and Staff welfare and amenities
Other Expenditure
Grants made to NHSCT projects
Total expenditure
Net income before investment gains
Profit on sale of property
Net gains on investments
Net income after investment gains
Transfers between funds
Recognised gains on disposal of fixed asset
Net movement in funds
5
Reconciliation of funds
Total funds brought forward at 1 April 2021
Total fund carried forward
The notes at pages 20 to 31 form part of this
account.		 Unrestricted
funds
Restricted
funds
Total funds
31.03.22
31.03.22
31.03.22
£
£
£
14,457
-
14,457
102,204
-
102,204		 Total funds
31.03.2021
£
13,411
150,321
116,661
-
116,661
2,983
-
2,983
11,578
5,999
17,577
-
1,000
267,320
268,320		 163,732
1,206
16,421
4,620
186,600
132,222
273,319
405,541		 372,579
70,023
27,979
98,002
20,627
10,662
31,289
20,329
20,329		 183,709
31,349
-
90,650
58,970
149,620		 215,058
41,572
214,349
255,921
-
50,021
-
50,021		 157,521
48,500
96,252
91,593
214,349
305,942
(20,000)
20,000
-
-
-
-		 302,273
-
20,000
71,593
234,349
305,942
687,571
270,190
957,761		 322,273
635,488
759,164
504,539
1,263,703		 **957,761 **

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Balance Sheet

As at 31 March 2022

Note
Fixed assets
6
Intangible Assets
Tangible Assets
Investments
Total fixed assets
Current assets
Debtors
7
Prepayment
8
Cash at bank
9
Total current assets
Current liabilities
Creditors: Amounts falling due within one year
10
Net current assets
Total Net Assets
Total funds of the Charity
12
Restricted funds
Unrestricted funds
Revaluation Reserve
Total Funds		 Total funds
Total funds
31.03.2022
31.03.2021
£
£
5,628
6,432
-
-
687,060
562,038
692,688
568,470
146,841
152,635
1,366
1,320
431,663
237,431
579,870
391,386
8,855
2,095
8,855
2,095
571,015
389,291
1,263,703
957,761
504,539
270,190
484,212
462,640
274,952
224,931
1,263,703
957,761

The notes at pages 20 to 31 form part of this account.

Signed on behalf of the Trustee:

Julie Holder

Date 5/1/23

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Funds of the Charity for the year ended 31 March 2022

2021/22
Total fund as at 1 April 2021, brought forward
Net income
Revaluations
Transfers between funds
Total fund as at 31 March 2022, carried forward
2020/21
Total fund as at 1 April 2020, brought forward
Net income
Revaluations
Profit on sale of investment
Re-statement of revaluation on disposal of property
Transfers between funds
Total fund as at 31 March 2021, carried forward		 Unrestricted
funds
revaluation
reserve
Restricted
funds
£
£
224,931
270,190
-
214,349
50,021
-
-
20,000		 Unrestricted
funds
Total fund
£
£
462,640
957,761
41,572
255,921
-
50,021
(20,000)
-
274,952
504,539		 484,212
1,263,703
108,679
1,061
-
90,727
96,252
-
-
-
20,000
-
-
178,402		 525,748
635,488
66,794
157,521
-
96,252
48,500
48,500
-
20,000
(178,402)
-
224,931
270,190		 462,640
957,761

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Statement of cash flows for the year ended 31 March 2022

Cash flows from operating activities:
Net cash used in operating activities
Cash flows from investing activities
Purchase of Intangible Assets
Proceeds from sale of investments
Proceeds from sale of property
Dividends and interest from investments
Net cash generated from investing activities
Change in cash and cash equivalent in the reporting period
Cash and cash equivalent at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Reconciliation of net expenditure to net cash flow from operating activities
Net Income for the reporting period (as per the statement of financial
activities)
Adjustments for:
Dividends and interest from investment
(Increase)/decrease in Debtors
Increase/(Decrease) in Creditors
(Increase) in Prepayments
Amortisation
Net cash used in operating activities		 Total funds
31.03.2022
Total funds
31.03.2021
£
£
251,655
(17,011)
(75,000)
-
-
-
218,500
17,577
16,421
(57,423)
234,921
194,232
217,910
237,431
19,521
431,663
237,431
Total funds
31.03.2022
Total funds
31.03.2021
£
£
255,921
157,521
(17,577)
(16,421)
5,793
(143,609)
6,760
(13,986)
(46)
(1,320)
804
804
251,655
(17,011)

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Notes to the Accounts

1 Accounting Policies

1.1 Accounting Convention

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (updated 1 January 2019) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS102) and the Charity's Trust Deed.

The Derbyshire Community Health Services Charitable Trust meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 Going concern

These accounts have been prepared on a going concern basis.

The Trustees have reviewed its working capital requirements for the next twelve months. Under a set of reasonable sensitivities, it can be demonstrated that the Trustees have a reasonable expectation that the Charitable Trust has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the 2021/22 Accounts.

1.3 Income

In all cases the amount at which gifts in kind are brought into account is either a reasonable estimate of their value to the funds or the amount actually realised. The basis of the valuation is disclosed in the annual report.

Intangible income (e.g. the provision of free accommodation) is included in the accounts with an equivalent amount in expenditure, if there is a financial cost borne by another party. The value placed on such income is the financial cost of the third party providing the resource.

Legacies are accounted for as income once the receipt of the legacy becomes probable. This will be once confirmation has been received from the representative(s) of the estate(s) that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled.

1.3.5 Grants Receivable Grants Receivable are receipts from government and public authorities (including NHS bodies) in furtherance of the Funds held in Trust's charitable objects to relieve those who are sick or in the prevention of illness.

1.4 Fixed Assets

All assets falling into the following categories are capitalised:

iii) Computer software licences are capitalised as intangible assets where they are capable of being replaced as a group with a total value in excess of £5,000 and an individual value of £250 or an individual value greater than £5,000.

iv) Depreciation, amortisation and impairments

Freehold land is not depreciated.

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1.5 Investment Fixed Assets

Depreciation and amortisation are charged to write off the costs or valuation of property, plant and equipment and intangible non-current assets, less any residual value, over their estimated useful lives, in a manner that reflects the consumption of economic benefits or service potential of the assets. The estimated useful life of an asset is the period over which the Charitable Fund expects to obtain economic benefits or service potential from the asset. This is specific to the Charitable Fund and may be shorter than the physical life of the asset itself. Estimated useful lives and residual values are reviewed each year end, with the effect of any changes recognised on a prospective basis. Assets held under finance leases are depreciated over their estimated useful lives

Investment fixed assets are shown at market value.

1.5.2 Realised Gains and Losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or date of purchase if later).

1.6 Intangible Fixed Assets

Amortisation is charged to write off the costs or valuation of the asset, less any residual value, over its estimated useful life, in a manner that reflects the consumption of economic benefits or service potential of the assets. The estimated useful life of an asset is the period over which the Charitable Fund expects to obtain economic benefits or service potential from the asset. This is specific to the Charitable Fund and may be shorter than the physical life of the asset itself. Estimated useful lives and residual values are reviewed each year end, with the effect of any changes recognised on a prospective basis.

Software will be amortised on a straight line basis over a period of 10 years, beginning in the accounting period after purchase.

1.7 Change in the Basis of Accounting

There has been no change in the basis of accounting during the year.

1.8

Pooling Scheme

An official pooling scheme is operated for investments relating to all the Special Purpose Charities registered within the Derbyshire Community Health Services Charitable Trust Umbrella arrangements.

The Scheme was first registered with the Charity Commission on 17 March 1998.

1.9 Provisions

Provisions are recognised when the Charitable Trust has a present legal or constructive obligation as a result of a past event. A legal obligation arises when a charity enters into a binding contract or there is a statutory requirement to make a payment. A constructive obligation arises as a result of a charity’s actions when it indicates to other parties that it accepts particular responsibilities and thereby creates a valid expectation on their part that the charity will meet them.

A liability and related expenditure is recognised when all of the following criteria are met:

Obligation – a present legal or constructive obligation exists at the reporting date as a result of a past event

Probable – it is more likely than not that a transfer of economic benefits, often cash, will be required in settlement.

Measurement – the amount of the obligation can be measured or estimated reliably.

1.10 Related Party Transactions

During the year none of the Board members or members of the key management staff or parties related to them has undertaken any material transactions with the Derbyshire Community Health Services Charitable Trust.

Board members (and other Senior Staff) take decisions both on Charity and exchequer matters but endeavour to keep interests of each discrete and do not seek to benefit personally from such decisions.

The Charity has made payments to the Derbyshire Community Health Services NHS Foundation Trust and Derbyshire Healthcare NHS Foundation Trust.

The Summary Financial Statements of the NHS Foundation Trust are included in its Annual Report and Accounts.

Details of related party transactions are shown in Notes 3 and 16

1.11 Post Balance Sheet Events

There were no unadjusted post Balance Sheet events to report.

1.12 Expenditure

The funds held on Charitable Trust are prepared in accordance with the accruals concept. All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party.

The cost of generating funds are the costs associated with generating income for the funds held on trust.

21

b) Grants funding activities

Grants payable are payments made to third parties (including NHS bodies) in the furtherance of the funds held on trust's charitable objectives to relieve those who are sick or in the prevention of illness. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive the grant.

This includes grants paid to NHS bodies.

c) Management and Administrative Costs

These are accounted for on an accruals basis and are recharges of direct and indirect costs.

Direct costs include those of external and internal audit.

Indirect costs include administration services from Derbyshire Community Health Services NHS Foundation Trust.

d) Charitable Activities

These comprise of all costs identified as wholly or mainly incurred in the pursuit of the charitable objects of the Charity. These costs are direct costs together with an apportionment of overhead and support costs.

e) Allocation of Overhead and Support Costs

These are allocated in proportion to the fund balances for the period covered.

1.13 Structure of Funds

Where there is a legal restriction on the purpose to which a fund may be put these funds are classified as restricted.

Funds where the capital is held to generate income for charitable purposes and cannot itself be spent are classified in the accounts as Endowment Funds.

All other funds are classified in the accounts as Unrestricted Funds.

Funds which are not legally restricted but which the Trustee has chosen to earmark for set purposes are classified in the accounts as Designated Funds.

The major funds held within these categories are disclosed in Notes 12.1 and 12.2.

22

Notes to the Accounts (continued)

2 Investment income

Bank interest receivable
Charity Official Investment Funds - dividend receivable
Expenditure on charitable activities
Grant funding of activities
Derbyshire Community Health Services NHS Foundation
Trust
Patients welfare and amenities
Staff welfare and amenities
Total grant payable
Derbyshire Healthcare NHS Foundation Trust
Patients welfare and amenities
Staff welfare and amenities
Total grant payable
NHS Charities Together external activities
Total funding
Patients welfare and amenities
Staff welfare and amenities
NHS Charities Together activities		 <----------------31.03.2022-------------->
<----------------31.03.2021-------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2022
Unrestricted
funds
Restricted funds
Total funds
31.03.2021
£
£
£
£
£
£
129
68
197
-
-
-
11,449
5,931
17,380
16,421
-
16,421
11,578
5,999
17,577
16,421
-
16,421
<---------------------------31.03.2022---------------------------->
<---------------------------31.03.2021----------------------------->
No
Patient and
Staff welfare
and
amenities
Support cost
(Note 4)
Total funds
31.03.2022
No
Patient and
Staff welfare
and amenities
Support cost (Note
4)
Total funds
31.03.2021
£
£
£
£
£
£
17
78,744
18,208
96,952
4
1,975
27,123
29,098
19
17,881
11,271
29,152
97
156,684
1,516
158,200		 <----------------31.03.2022-------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2022
£
£
£
129
68
197
11,449
5,931
17,380		 <----------------31.03.2021-------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2021
£
£
£
-
-
-
16,421
-
16,421
11,578
5,999
17,577		 16,421
-
16,421
36
96,625		 29,479
126,104
101		 158,659
28,639
187,298
23
3,367
2
(1,990)		 1,720
5,087
2
90
(1,900)
1		 6,719
2,710
9,429
18,331
-
18,331
25
1,377		 1,810
3,187
3		 25,050
2,710
27,760
1
20,329		 -
20,329
-		 -
-
-
40
82,111
21
15,891
1
20,329		 19,928
102,039
6
11,361
27,252
98
-
20,329
-		 8,694
29,833
38,527
175,015
1,516
176,531
-
-
-
62
118,331		 31,289
149,620
104		 183,709
31,349
215,058

3 Expenditure on charitable activities

23

4 Support costs

4
Support costs		 4
Support costs
<-----------------31.03.2022-----------------> <-----------------31.03.2021----------------->
Unrestricted
funds		 Restricted funds
Total funds
31.03.2022		 Unrestricted
funds
Restricted funds
Total funds
31.03.2021
£
Independent Examiner's fee
987
Management and administration costs bought in from Derbyshire Community Health
Services NHS Foundation Trust
17,804
Other costs
1,836		 £
£		 £
£
£
513
1,500		 998
2
1,000
9,196
27,000		 27,439
61
27,500
953
2,789		 2,843
6
2,849
Total
20,627		 10,662
31,289		 31,280
69
31,349

Management and Administration costs include staff costs charged as a percentage of staff who have a direct involvement in the day to day management and administration of the Charitable funds. The percentages for staff time are recharged to the Charity to reflect the time spent on Charitable matters.

<-----------------31.03.2022-----------------> <-----------------31.03.2021----------------->
Governance
Finance &
Administration
Total		 Governance
Finance &
Administration
Total
Management and Administration costs £14,951
£12,049
£27,000		 £15,500
£12,000
£27,500
Allocation of support costs
Basis of allocation - actual spend
Independent Examiner's fees
Management and administration costs bought in from Derbyshire Community Health
Services Foundation Trust
Other costs
Total		 <-----------------31.03.2022----------------->
Patient
Amenities and
Welfare
Staff Amenities
and Welfare
Total funds
31.03.2022
£
£
£
950
550
1,500
17,205
9,795
27,000
1,774
1,015
2,789		 <-----------------31.03.2021----------------->
Patient
Amenities and
Welfare
Staff Amenities
and Welfare
Total funds
31.03.2021
£
£
£
934
66
1,000
26,213
1,287
27,500
2,686
163
2,849
19,929
11,360
31,289		 29,833
1,516
31,349

24

4 Support costs (continued)

4.1 Analysis of Total Expenditure

Analysis of Total Expenditure
Independent Examiner's fee
Bought-in services from NHS
Grant funding of activities		 Costs of
activities for
charitable
objectives
Management
and
Administration
Total funds
31.03.2022
£
£
£
-
1,500
1,500
-
29,789
29,789
118,331
-
118,331		 Total funds
31.03.2021
£
1,000
30,349
183,709
118,331
31,289
149,620		 215,058

Changes in Resources Available for 5 Charity Use

6

Net movement in funds for the year
Net movement in funds available for future
activities
Fixed Assets
2021/22
Cost/Market value at 31 March 2021
Less Disposals
Add: additions
Revaluations during the period
Cost/Market value at 31 March 2021
2020/21
Cost/Market value at 31 March 2020
Less Disposals
Revaluations during the period
Cost/Market value at 31 March 2021
Value transferred from Derbyshire Mental
Health Services NHS Trust General
Charity at 1 April 2007		 Unrestricted
funds
Restricted
funds
Total funds
31.03.2022
£
£
£
71,593
234,349
305,942		 Total funds
31.03.2021
£
322,273
71,593
234,349
305,942		 322,273
Intangible
Assets -
Harlequin
Software
Tangible Assets
- Rhoslan
Property
Investments -
COIF
£
£
£
6,432
0
562,038
-
-
75,000
(804)
50,022		 Total
£
568,470
0
75,000
49,218
5,628
-
687,060		 692,688
7,236
150,000
465,786
-
(150,000)
-
(804)
96,252		 623,022
(150,000)
95,448
6,432
-
562,038		 568,470
-
170,000
412,845		 582,845

25

7 Debtors

8

9

Amounts falling due within one year:
Other debtors:
Proceeds from Sale of Property
Dividend Income
Legacy income
Total debtors falling within one year		 31.03.2022
31.03.2021
£
£
46,115
148,500
4,770
4,135
95,956
-
146,841
152,635

The debtor of £46,115 relates to an overage charge levied on the sale proceeds realised on the sale of the charitable property Rhoslan. The charitable trust is in discussion with the Department of Health regarding this transaction and is actively pursuing full repayment of the charge levied.

10

Prepayment
Software support costs
Cash at bank
Cash at commercial banks
Creditors : Amounts falling due within one year
Amounts falling due within one year:
Accruals - Independent Examiner's Fee
Derbyshire Community Health Services NHS Foundation Trust
Derbyshire Healthcare NHS Foundation Trust
Total creditors falling due within one year		 31.03.2022
31.03.2021
£
1,366
1,320
31.03.2022
31.03.2021
£
£
431,663
237,431
31.03.2022
31.03.2021
£
£
1,500
1,100
6,915
281
440
714
8,855
2,095

11 Financial instruments

The Charitable Trust measures a basic financial asset or basic financial liability on its initial recognition at the amount receivable or payable including any related transaction costs.

11.1 Financial assets

Assets as per balance sheet
Debtors excluding non financial assets
Cash and cash equivalents at bank and in hand
Total		 Loans and receivables
31.03.2022
31.03.2021
£
£
146,841
152,635
431,663
237,431
578,504
390,066

11.2 Financial liabilities

Liabilities as per balance sheet
Creditors excluding non financial liabilities
Total		 Other financial liabilities
31.03.2022
31.03.2021
£
£
8,855
2,095
8,855
2,095

26

12 Reconciliation of funds

12.1

Restricted funds
Charities Together BAME
Charities Together DCHS
Charities Together Derbyshire-wide
Charities Together DHFT
Rhoslan
Total restricted fund
Unrestricted Funds.
Designated Funds
Material funds over £10,000
Umbrella Charity, Ward Equipment,
Ripley Hospital Fund
Umbrella Charity, Ilkeston Hospital
Heanor Ward Fund
Other (54) funds less than £10,000
Total designated funds
Unrestricted Funds.
General Funds
Material Funds over £10,000
Umbrella Charity, Ilkeston Hospital
General Fund
Umbrella Charity, Babington Hospital
General Fund
Whitworth General General Fund
Patients - General Fund
Staff - General Fund
Other (13) funds less than £10,000
Total general funds
Total unrestricted funds.
Revaluation reserve
Unrealised gain on revaluation
COIF
Total unrealised gains
Total funds		 Fund
balances
01.04.2021
b/f
Income
£
£
48,245
-
7,155
-
267,320
35,396
-
179,394
5,999		 Expenditure
Transfers
£
-
-
(27,155)
20,000
(20,329)
-
(337)
-
(11,149)
-		 Gain on
revaluation
Fund
balances
31.03.2022
c/f
£
£
-
48,245
-
-
-
246,991
-
35,059
-
174,244
270,190
273,319		 (58,970)
20,000		 -
504,539
27,727
970
11,858
6,349
113,085
11,413		 (1,566)
(1,241)
(694)
(805)
(21,123)
(3,485)		 -
25,890
-
16,709
-
99,890
152,670
18,732		 (23,383)
(5,531)		 -
142,488
147,709
7,948
19,730
484
83,692
2,053
-
47,978
-
47,978
58,839
7,049		 (6,543)
(6,824)
(859)
(886)
(3,642)
(3,755)
(27,108)
-
(27,108)
-
(2,007)
(3,004)		 -
142,290
-
18,469
-
78,348
-
20,870
-
20,870
-
60,877
309,970
113,490		 67,267
(14,469)		 -
341,724
462,640
132,222		 90,650
(20,000)		 -
484,212
224,931
-		 -
-		 50,021
274,952
224,931
-		 -
-		 50,021
274,952
957,761
405,541		 (149,620)
-		 50,021
1,263,703

27

12 Reconciliation of funds

12.2 2020/21

Restricted funds
Walton Psychogeriatric Research
Charities Together BAME
Charities Together DCHS
Charities Together Derbyshire-wide
Charities Together DHFT
Rhoslan
Total restricted fund
Unrestricted Funds.
Designated Funds
Material funds over £10,000
Umbrella Charity, Ward Equipment, Ripley
Hospital Fund
Umbrella Charity, Ilkeston Hospital Heanor Ward
Fund
Umbrella Charity, Staff Wellbeing Fund
Rhoslan
Rhoslan - transfer to restricted funds
Other (54) funds less than £10,000
Total designated funds
Unrestricted Funds.
General Funds
Material Funds over £10,000
Umbrella Charity, Kingsway Hospital General
Fund
Umbrella Charity, Ilkeston Hospital General Fund
Umbrella Charity, Babington Hospital General
Fund
Cavendish Hospital Charity, General Fund
North Derbyshire Community Services Charity,
General Fund
Other (11) funds less than £10,000
Total general funds
Total unrestricted funds.
Revaluation reserve
Unrealised gain/(loss) on revaluation
Rhoslan
COIF
Total unrealised gain/(loss)
Total funds		 Fund
balances
01.04.2020
b/f
Income/
transfers
Expenditure/
transfers
Gain/(Loss)
on
revaluation
Profit
on Sale
£
£
£
£
£
1,061
(992)
(69)
-
-
50,000
(1,755)
-
-
82,160
(75,005)
-
-
--
-
-
54,640
(19,244)
-
136,958
(6,064)
20,000
68,500		 Fund
balances
31.03.2021
c/f
£
0
48,245
7,155
0
35,396
179,394
1,061
322,766
(102,137)
(20,000)
68,500		 270,190
28,598
2,670
(3,541)
-
12,534
629
(1,305)
-
35,896
-
(24,824)
-
132,338
4,620
(6,064)
(20,000)
68,500
(136,958)
6,064
20,000
(68,500)
109,457
7,279
(14,724)
-		 27,727
11,858
11,072
179,394
(179,394)
102,013
318,824
121,760
44,394
0
0		 152,670
10,487
859
(3,253)
-
-
94,242
64,890
(11,423)
-
-
21,917
0
(2,187)
-
-
11,222
0
(1,120)
-
-
29,391
15,931
(40,562)
-
-
39,668
89,892
(9,984)
-
-		 8,093
147,709
19,730
10,102
4,760
119,576
206,927
171,572
(68,529)
-
-		 309,970
525,751
49,812
(112,923)
-
-		 462,641
(20,000)
-
-
20,000
-
128,679
-
-
96,252
-		 0
224,931
108,679
-
-
116,252
-		 224,931
635,491
372,578
(215,060)
96,252
68,500		 957,761

28

12.3 Details of funds

Restricted Funds

Name of fund Description of the nature and purpose of each fund NHS Charities Together - BAME For the benefit of staff and patients within the BAME Community adversely affected by the pandemic. Grant via the NHS Charities Together initiative. NHS Charities Together - DCHS For the benefit of staff and patients within the DCHS Community adversely affected by the pandemic. Grant via the NHS Charities Together initiative. NHS Charities Together - For the benefit of staff and patients within the Derbyshire County Community adversely affected Derbyshire-wide by the pandemic. Grant via the NHS Charities Together initiative. NHS Charities Together - DHFT For the benefit of staff and patients within the DHFT Community adversely affected by the pandemic. Grant via the NHS Charities Together initiative. Rhoslan For the benefit of nurses at Ripley Hospital

Designated Funds - Material funds

Name of fund Description of the nature and purpose of each fund Umbrella Charity, Ward Equipment For the purchase of medical equipment for use on the wards at Ripley Hospital. at Ripley Hospital. Umbrella Charity, Heanor Ward For the comfort and care of patients within the Heanor Ward at Ilkeston Hospital. Ilkeston Hospital. Umbrella Charity, Staff Well-being To fund a project which supports hormone and reproductive health and the impact on our fund colleagues wellbeing at work

29

13 Contingencies

~~There are no contingent losses or gains identified at the end of the year (2020/21: Nil).~~

14 Provisions

Funding commitment is recognised as a liability only when the criteria of a constructive obligation are met, payment is probable, and it can be measured reliably, and there are no conditions attaching to its payment that limit its recognition.

There were no provisions to be recognised during 2021/22

15 Trustee remuneration

No remuneration was paid or is payable to the Corporate Trustee (2020/21: Nil).

16 Related party transactions

Transactions with trustees

There were no transactions with the trustees (nor members of their family) during the year (2020/21: Nil).

Transactions that had to be reimbursed with other related parties

Some costs totalling £117,906 (2020/21: £194,062) were met initially by Derbyshire Community Health Services NHS Foundation Trust and a further £3,822 (2020/21: £8,308) was met initially by Derbyshire Healthcare NHS Foundation Trust, and then reimbursed by the Charitable Trust.

Further costs of £27,000 (2020/21: £27,500) have been paid to Derbyshire Community Health Services NHS Trust for the provision of administration services.

Derbyshire Community Health Services NHS Foundation Trust
Derbyshire Healthcare NHS Foundation Trust
Derbyshire Community Health Services NHS Foundation Trust
Patients welfare and amenities
Staff welfare and amenities
Derbyshire Healthcare NHS Foundation Trust
Patients welfare and amenities
Staff welfare and amenities		 Debtors
31.03.2022
31.03.2021
£
£
-
4,620
-
-		 Creditors
31.03.2022
31.03.2021
£
£
6,915
1,381
440
714
-
4,620		 7,354
2,095
Income
31.03.2022
31.03.2021
£
£
-
-
-
-
-
-
-
-		 Expenditure
31.03.2022
31.03.2021
£
£
92,772
29,097
33,760
158,200
4,685
9,430
(1,926)
18,331
-
-		 129,291
215,058

30

16.1 Connected Organisation

The value of operating income and result of connected organisations with which the Charity has had significant dealings and which therefore require disclosure are as below:

Name, nature of connection, description of activities
undertaken and details of any qualifications expressed by
their auditors
Derbyshire Community Health Services NHS Foundation
Trust
Derbyshire Healthcare NHS Foundation Trust		 2022
2021
01.04.2021 to 31.03.2022
01.04.2020 to 31.03.2021
Operating
income /
funding of
connected
organisation
Surplus/(Deficit)
of connected
organisation
Operating
income /
funding of
connected
organisation
Surplus/(Deficit)
of connected
organisation
£000
£000
£000
£000
210,149
(166)
198,850
(392)
183,346
63
174,398
(1,922)

Independent auditors' issued unqualified reports on the financial statements

17 Loans or Guarantees Secured against Assets of the Charity

There are no loans or guarantees secured against assets of the charity (2020/21: Nil).

18 Other - Gifts in Kind

There were no gifts in kind for the year (2020/21: Nil).

31